A New Tax System (Family Assistance) (Administration) Act 1999

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

Subdivision B - Determination of claims etc  

SECTION 20   DETERMINATION OF RATE MAY BE BASED ON ESTIMATE, INDEXED ESTIMATE OR INDEXED ACTUAL INCOME  

20(1)    

If:

(a) an individual's eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and

(b) information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and

(c) the individual or, if the individual has died, another individual making a claim under this Division or Division 3 gives the Secretary an estimate of the amount needed; and

(d) the Secretary considers the estimate to be reasonable; and

(e) since the estimate was given, the Secretary has not given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed;

the Secretary may determine the individual's eligibility for, or rate of, family tax benefit on the basis of the estimate.

20(2)    

If:

(a) an estimate is given to the Secretary for the purposes of subsection (1); and

(b) the Secretary does not consider the estimate reasonable;

the following paragraphs apply:

(c) the eligibility or rate cannot be determined; and

(d) if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.

20(2A)    

If:

(a) an individual's eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3 ; and

(b) information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and

(c) the Secretary has given the individual a notice under subsection 20A(2) or 20B(2) with a start day that has arrived or passed; and

(d) since the notice was given, the individual has not given the Secretary an estimate of the individual's adjusted taxable income that the Secretary considers to be reasonable;

the Secretary may determine the individual's eligibility for, or rate of, family tax benefit on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the individual more than one such notice - the notice with the most recent start day).

Note:

Section 20C affects the meaning of this provision for members of couples.

20(3)    

If:

(a) an individual's rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and

(b) information about the amount of maintenance income needed for the calculation of the rate is not available;

the Secretary may determine the individual's rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.

Note:

If family tax benefit is worked out on the basis referred to in subsection (1), (2A) or (3), it is referred to in this Act as being worked out on an estimated income basis (see the definition of this term in subsection 3(1) ).